A. According to the evidence evidence Nos. 1 and 2, the Plaintiff is deemed to have supplied the Defendant with NX100-S6L ropes 1,000 (unit price of 38,000 won) on August 31, 2017, and the Defendant is obliged to pay 38 million won to the Plaintiff.

B. Furthermore, each of the above evidence states that "the zero tax rate (export) is applied" in the remarks column of transaction statement (Evidence A). The above evidence states that "the plaintiff agreed not to pay the value-added tax separately to the defendant on the premise that the export sale of the above wire ropes is subject to the zero-rate tax rate. The plaintiff requested documents for the application of zero-rate tax rate, such as purchase approval, and expressed the defendant's intent to respond to the request. However, the defendant did not provide such documents to the plaintiff at all, but the plaintiff did not issue the revised tax invoice including the value-added tax, and the plaintiff newly issued the revised tax invoice including the value-added tax, and thus the plaintiff seems to have been exported most of the above credit cards, and if so, it appears that the defendant could be subject to zero-rate tax rate. Accordingly, the plaintiff and the defendant violated the duty to provide documents such as purchase approval, and if the above zero-rate tax rate is not supplied, it is reasonable to interpret that the defendant should bear the amount equivalent to zero-rate tax rate.

(C) The Defendant did not specifically dispute the claim of value-added tax.

Therefore, the Defendant sent to the Plaintiff the amount of goods and value-added tax of KRW 41.8 million (i.e., KRW 38 million) and KRW 38 million among them, following the end of the following month from the date of supply of the relevant wire ropes, to the Defendant. < Amended by Presidential Decree No. 28047, Oct. 1, 2017>